BOSTON – People who have held out on paying taxes have two months to pay up without penalty.

The state Department of Revenue recently launched an amnesty program that encourages individuals and businesses to pay delinquent taxes, but they must be paid between Sept. 1 and Oct. 31.

About 300,000 people with overdue taxes, billed on or before July 1, will be notified this month to let them know they are eligible for the program. The notices will tell taxpayers their individual period balance and the amount of unpaid penalty that will be waived if the amnesty balance is paid in time.

Not everyone qualifies for the amnesty program. Those who have paid outstanding taxes and only owe penalties and those who have are the subject of tax-related criminal investigation or prosecution are not eligible.

The program was proposed by the Legislature and included in this year’s budget signed by Gov. Deval Patrick in July.

The Department of Revenue set up a website with specific information about the program, as well as frequently asked questions at www.mass.gov/dor/amnesty.